The tariff classification of a woman’s dress from China.
Issued November 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
GRI rules applied: GRI 3
Product description
As requested, your sample is being returned to you. The submitted sample, style PSDN0413, is a woman’s “Peter Som” label sleeveless dress composed of knit and woven components. The top portion of the dress extending from the shoulders to the waist is constructed of 68% polyester, 30% rayon, and 2% spandex knit fabric, and the bottom skirt portion that extends to the knee area is constructed of 98% cotton and 2% spandex woven fabric. The knitted top portion features a scoop front neckline, a high rear neckline, and extends to the waist. A partial zippered opening runs down the center of the back panel from the rear neckline to below the waist area. The woven lower portion has two inset pockets below the waist, a slight gathering at the waist area, and a hemmed bottom. The dress is of a length that reaches just to the knee area. In your ruling request, you recommended classification of the submitted garment under HTSUS 6204.42.3050. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The essential character of the dress is imparted by the knit fabric of the upper portion of the garment, HTSUS, General Rules of Interpretation (GRI) Rule 3 noted.
CBP rationale
The applicable subheading for style PSDN0413 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: women’s.
Full text
N247743 November 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Martha Long Pacific Alliance USA Inc. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China. Dear Ms. Long: In your letter dated November 4, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style PSDN0413, is a woman’s “Peter Som” label sleeveless dress composed of knit and woven components. The top portion of the dress extending from the shoulders to the waist is constructed of 68% polyester, 30% rayon, and 2% spandex knit fabric, and the bottom skirt portion that extends to the knee area is constructed of 98% cotton and 2% spandex woven fabric. The knitted top portion features a scoop front neckline, a high rear neckline, and extends to the waist. A partial zippered opening runs down the center of the back panel from the rear neckline to below the waist area. The woven lower portion has two inset pockets below the waist, a slight gathering at the waist area, and a hemmed bottom. The dress is of a length that reaches just to the knee area. In your ruling request, you recommended classification of the submitted garment under HTSUS 6204.42.3050. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The essential character of the dress is imparted by the knit fabric of the upper portion of the garment, HTSUS, General Rules of Interpretation (GRI) Rule 3 noted. The applicable subheading for style PSDN0413 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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